Provides for state reimbursement to all elementary and secondary schools, and institutions of higher education for the cost of metropolitan commuter transportation mobility tax payments.

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S2592-2011 Actions

• Jan 23, 2012: PRINT NUMBER 2592B
• Jan 23, 2012: AMEND AND RECOMMIT TO EDUCATION
• Jan 4, 2012: REFERRED TO EDUCATION
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• Jun 16, 2011: referred to ways and means
• Jun 16, 2011: DELIVERED TO ASSEMBLY
• Jun 16, 2011: PASSED SENATE
• Jun 16, 2011: ORDERED TO THIRD READING CAL.1301
• Jun 16, 2011: COMMITTEE DISCHARGED AND COMMITTED TO RULES
• Feb 14, 2011: PRINT NUMBER 2592A
• Feb 14, 2011: AMEND (T) AND RECOMMIT TO EDUCATION
• Jan 26, 2011: REFERRED TO EDUCATION

S2592-2011 Votes

S2592-2011 Memo

BILL NUMBER:S2592

TITLE OF BILL:
An act
to amend chapter 25 of the laws of 2009, amending the tax law and the
administrative code of the city of New York relating to the metropolitan
commuter transportation mobility tax,
and the education law, in relation to the
imposition of such tax upon and reimbursement thereof to public and
private elementary and secondary schools

PURPOSE:
Provides for state reimbursement private elementary and secondary
schools for the cost of metropolitan commuter transportation mobility
tax payments.

SUMMARY OF PROVISIONS:
Section 1: Amends Paragraph (i) of subdivision (a) of section 23 of
part c of chapter 25 of the laws of 2009, amending the tax law and
the administrative code of the city of New York relating to the
metropolitan commuter transportation mobility tax.

Section 2: Amends Subdivision 1 of section 3609-g of the education
law, as added by section 1 of part D of a chapter of the laws of 2009.

JUSTIFICATION:
While the Metropolitan Commuter Transportation Mobility Tax hurt
businesses and not-for-profits who are required to pay such tax, it
also included that non-public and private elementary and secondary
schools pay the tax while public schools received a reimbursement
exemption.

The payroll tax unfairly burdens private, religious and parochial
schools because while public school systems are reimbursed for the
payroll tax at the end of the year, private schools operate as
independent entities and are responsible for their own payroll tax.

Non-public schools provide a service to all taxpayers and public
school systems by relieving them of the burden of educating those
additional students. But instead of being rewarded for that enormous
contribution, they're targeted by such discriminatory measures as the
selective MTA bailout and the payroll tax. Therefore, this bill is
necessary to correct this inequity. This bill enables all non-public
and private elementary and secondary schools to be entitled to the
same reimbursements as public school districts.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
Estimated reduction in revenues of $6.5 million.

EFFECTIVE DATE:
This act shall take effect immediately.

S2592-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                    2592

                         2011-2012 Regular Sessions

                              I N  SENATE

                              January 26, 2011
                                 ___________

  Introduced by Sens. LANZA, GOLDEN -- read twice and ordered printed, and
    when printed to be committed to the Committee on Education

  AN ACT to amend chapter 25 of the laws of 2009, amending the tax law and
    the administrative code of the city of New York relating to the metro-
    politan  commuter  transportation mobility tax, and the education law,
    in relation to the imposition of such tax upon and reimbursement ther-
    eof to public and private elementary and secondary schools

    THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section 1. Paragraph (i) of subdivision (a) of section 23 of part C of
  chapter 25 of the laws of 2009, amending the tax law and the administra-
  tive  code of the city of New York relating to the metropolitan commuter
  transportation mobility tax, is amended to read as follows:

    (i) imposed on employers, shall apply on  and  after  March  1,  2009,
  provided  however,  that the tax shall apply to public school districts,
  AND ALL NON PUBLIC AND PRIVATE ELEMENTARY AND SECONDARY  SCHOOLS  within
  the  metropolitan  commuter  transportation district (MCTD) on and after
  September 1, 2009 and
    S 2. Subdivision 1 of section 3609-g of the education law, as added by
  section 1 of part D of chapter 25 of the laws of  2009,  is  amended  to
  read as follows:

    1.  Definition.  As  used  in this section the following term shall be
  defined as follows:   "School  district"  shall  mean  a  public  school
  district  and shall not include a special act school district as defined
  in section four thousand one of this chapter;  PROVIDED,  HOWEVER,  THAT
  SUCH  TERM  SHALL  INCLUDE  ALL  NON  PUBLIC  AND PRIVATE ELEMENTARY AND
  SECONDARY SCHOOLS.
    S 3. This act shall take effect immediately.


   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD04853-02-1